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109 <br />2008 2009 2010 2011 <br />Fiscal Year <br />General Revenues and Other Changes in Net Position <br />Governmental activities: <br /> Property taxes 11,095,407$ 11,440,991$ 11,254,752$ 11,398,819$ <br /> Tax increment 1,041,300 1,080,142 1,071,099 947,486 <br /> Other taxes - 156,894 193,466 83,748 <br /> Unrestricted grants and contributions 1,775,536 1,940,274 2,000,923 1,702,334 <br /> Investment earnings 1,215,053 548,651 359,733 499,034 <br /> Miscellaneous - 20,013 61,308 23,233 <br /> Transfers of capital assets - -(303,051) - <br /> Transfers 1,050,301 1,045,002 958,389 3,610,854 <br />Total governmental activities 16,177,597 16,231,967 15,596,619 18,265,508 <br />Business-type activities: <br /> Investment earnings 534,485 367,883 220,602 269,716 <br /> Miscellaneous 2,000 - - - <br /> Transfers of capital assets - - 303,051 - <br /> Transfers (1,050,301) (1,045,002) (958,389) (3,610,854) <br />Total business-type activities (513,816) (677,119) (434,736) (3,341,138) <br />Total primary government 15,663,781$ 15,554,848$ 15,161,883$ 14,924,370$ <br />Change in Net Position <br />Governmental activities 1,465,116$ 871,277$ (787,854)$ 1,634,657$ <br />Business-type activities 1,467,441 948,582 1,484,637 (933,951) <br />Total primary government 2,932,557$ 1,819,859$ 696,783$ 700,706$ <br />Note: The City implemented GASB Statement No. 63 and GASB Statement No. 65 in fiscal year 2012. Net position <br />information has been restated for 2011 for this accounting change. Years prior to 2011 have not been restated.